As an owner, you may stay in your property without restriction. For proper taxation, the municipality in which your property is located would like to know whether you expect to use your accommodation more or less than 89 days per year.
There are two options:
1) More than 89 days per year
If you spend more than 89 days per year in your accommodation and are not a resident of the municipality, the municipality can levy commuter tax.
2) Less than 89 days per year
For less than 89 overnight stays per year, no tax is usually levied.